<![CDATA[The limited adoption of accounting technology and artificial intelligence among MSMEs continues to constrain their financial transparency, managerial decision-making, and overall competitiveness, ultimately weakening their contribution to national economic growth and employment absorption. This study aims to analyze the impact of accounting technology and Artificial Intelligence (AI) on the performance of MSMEs, as well as to examine the role of business size in this relationship among MSMEs under the guidance of Rumah BUMN Parepare. Using SmartPLS 4 software, the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method was employed to analyze the data. SEM-PLS was selected for its capacity to simultaneously examine multiple direct and moderating relationships among latent constructs, making it well-suited for the relatively limited and non-normally distributed sample typical of MSME-based research. These findings suggest that although technology adoption does not always directly improve MSME performance, it yields more tangible impacts when supporting business scale expansion. Therefore, for digital transformation to more effectively drive improvements in MSME performance, various stakeholders must prioritize enhancing the capacity of MSME.]]>
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